This article offers a critique of Thomas Scanlon's well-known account of promissory obligation by reference to the rights of promisees. Scanlon's account invokes a moral principle, the "principle of fidelity". Now, corresponding to a promisor's obligation to perform is a promisee's right to performance. It is argued that one cannot account for this right in terms of Scanlon's principle. This is so in spite of a clause in the principle relating to the promisee's "consent", which might have been thought to (...) do the trick. Most likely this argument can be applied to all "moral principle" accounts of promissory obligation. An alternative both to these and to "social practice" accounts is needed. (shrink)

It is almost commonplace to suggest that what is morally right for one person to do must also be right for anyone else similarly situated. The author suggests that this "universalization requirement" applies to only a limited sphere of the moral life, chiefly to duties of perfect obligation. Extending the requirement beyond this sphere fails to leave room for human freedom in vocation or for a clear recognition of human finitude.

: While Augustine distinguishes free choice from true liberty, his account of human freedom implies further distinctions which Augustine himself does not make explicit. More importantly, Augustine regards these distinct types of freedom as qualitatively different; some are clearly superior to others. Descartes also distinguishes qualitatively different types of freedom, and does so in a way that parallels Augustine's view. I here argue that Augustine divides freedom into four qualitatively distinct grades, and then demonstrate that Descartes’ account of freedom is (...) a rationalist adaptation of the theory of free choice found in Augustine. (shrink)

The New Imperial Order : the Globalization of the U.S. Empire. It took the U.S. one century to extend their « manifest destiny » from North America to the whole world. In the aftermath of the Cold War, there still seemed to be a red line that the U.S. global empire could not tread easily, represented by the former boundaries of the ex-USSR. After September 11, this red line has been wiped out: U.S. military bases have been established in the (...) heart of the former Soviet Union. The U.S., which acts as the enforcer of capitalist globalization, has widened the gap between its military power and the rest of the world. Thus it can now envisage to establish a quasi-direct colonial rule in Baghdad in contrast with 1991 when it allowed Saddam Hussein to remain in power under embargo and scrutiny for lack of an alternative suitable to its interests. (shrink)

It took the U.S. one century to extend their « manifest destiny » from North America to the whole world. In the aftermath of the Cold War, there still seemed to be a red line that the U.S. global empire could not tread easily, represented by the former boundaries of the ex-USSR. After September 11, this red line has been wiped out: U.S. military bases have been established in the heart of the former Soviet Union. The U.S., which acts as (...) the enforcer of capitalist globalization, has widened the gap between its military power and the rest of the world. Thus it can now envisage to establish a quasi-direct colonial rule in Baghdad in contrast with 1991 when it allowed Saddam Hussein to remain in power under embargo and scrutiny for lack of an alternative suitable to its interests. (shrink)

In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...) contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession. (shrink)